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Courts and tribunals in the eight states and territories have become cluttered with state tax reviews and appeals, the decisions on which cannot even be applied in other states and territories because of the repugnantly non-uniform character of the taxes in the eight jurisdictions.

State taxes are screaming out for abolition and there was community expectation of this when the GST was sold to the public back in 2000.

The merits of reforming the GST with concomitant abolition of state taxes include: one tax applying consistently across all eight jurisdictions, one administrative tax practice, and one Administrative Appeals Tribunal to review the tax.